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APA Certified Payroll Professional Sample Questions (Q39-Q44):

NEW QUESTION # 39
Under the special accounting rule, employers may treat benefits earned near the end of the yare as having been earned in the subsequent year for tax and reporting purposes. Benefits for which month(s) may be treated as having been earned in the following tax year?

A. December only
B. November and December
C. The last 6 months of the year
D. The last 3 months of the year

Answer: B

NEW QUESTION # 40
Employee Jack, a nonexempt employee, must travel by plane from Chicago to Houston to inspect the security system recently, installed at a client's site. Jack is normally scheduled to work from 8:00 a.m. to 5:00 p.m., Monday through Friday. Jack arrives at Chicago O'Hare airport on Sunday at 4:00 p.m. and lands at Houston Intercontinental airport at 6:00 p.m. Jack begins work at 8:00 a.m. on Monday, works through lunch, and returns to the airport for his return flight at 5:00 p.m. He arrives in Chicago at 7:00 p.m. Monday evening.
Under FLSA, how many hours of pay are due Jack for Sunday and Monday?

A. 0
B. 1
C. 2
D. 3

Answer: C

NEW QUESTION # 41
The rate of withholding in 2009 on qualified pension distributions made directly to employees is:

A. 27%
B. 30%
C. 15%
D. 20%

Answer: D

NEW QUESTION # 42
Nice Guys Inc. has a short-term disability plan, provided by a third-party insurance company, for its factory workers. Employees do not pay for this benefit. Roberta received $400 a month for four months during the six-month coverage period. How did the third-party payer tax Roberta's disability payments?

A. Social Security and Medicare taxes were withheld on the value of the premium paid by the employer
B. Social Security and Medicare taxes were withheld on $400 in each of the four months.
C. No tax was withheld on any payments
D. Federal Income tax was withheld on $400 in each of the four months

Answer: B

NEW QUESTION # 43
Under the FLSA exemption for hospitals, how many overtime hours must be paid to the employee for the following biweekly period?
WK 1: 11, 10, 4, off, 9, off, off
WK 2: 8, 8, 8, 8, 6, 10, off

A. 0
B. 1
C. 2
D. 3

Answer: B

Explanation:
Hospitals can use the8 and 80rule: employees are owed overtime forany hours over 8 in a day OR 80 in a
14-day period.
* Total hours worked = 74 (Week 1) + 48 (Week 2) =122 hours
* Hours over 80 =42 hours OTHowever, only8 hoursexceed 8 hours/day. Since that's the daily limit breached in several days,8 hours of OTis due.

NEW QUESTION # 44
......

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CPP-Remote Pdf Dumps & Exam CPP-Remote Quizzes

Exam CPP-Remote Quizzes, Exam CPP-Remote Braindumps

APA Certified Payroll Professional Sample Questions (Q39-Q44):

2025 APA CPP-Remote: High Pass-Rate Certified Payroll Professional Pdf Dumps

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